Frequently Asked Questions

Answer:Each piece of property is assessed based on its use. An assessment ratio is applied to the market value of the property to determine the assessed value of the property. The applicable millage rates are multiplied by the assessed value to determine the tax due.

Answer:The current assessment ratios for the state of South Carolina are as follows:

• - Primary Residences 4% fair market value
• - Other Real Estate 6% fair market value
• - Personal Property (some motor vehicles, watercraft, aircraft, business personal property) 10.5% fair market value
• - Commercial boats 5% fair market value
• - Primary-residence boats 4% fair market value
• - Agricultural Property (privately owned) 4% fair market value
• - Agricultural Property (corporate owned) 6% use value
• - Manufacturing & Utility Property 10.5% fair market value
• - Railroad, Airline, & Pipeline Property 9.5% fair market value

Answer:Property Tax Relief is an exemption from school operating millage on residential property. South Carolina law allows this exemption for taxpayers who own the home in which they reside (legal residence). To qualify for Property Tax Relief, the taxpayer must first apply, qualify and be approved for the 4% Legal Residence exemption. To apply contact the Assessors' office.

Tax Exemptions

Answer:

Checks or money orders made payable to Charleston County Treasurer can be mailed to:

The Treasurer's Office does accept cash, checks and money orders and credit card payments at all Treasurer's office locations. You can also pay online with your Visa, MasterCard, AMEX or Discover by visiting SC-Charleston.PublicAccessNow.com. There is a surcharge involved with paying by credit card online.

Answer:After your payment is processed, we will mail your receipt to the mailing address listed on the tax bill. If you filled out the change of address information attached to the remittance, we will send the receipt to the new address indicated on the form.

Answer:Partial payments can be made through the Treasurer's Advanced Property Tax Installment plan. Visit www.CharlestonCounty.org | Advance Property Tax Installment Plan for more info.

Answer:For Real Property or for Business-Related Personal Property:

You can use the Change of Address Form to request a change of address. Please submit a separate form for each piece of property you own.

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For Motor Vehicles:

In accordance with state law, you must notify the DMV (SC Department of Motor Vehicles). It is their records that we use to determine which taxing district you are in and where to mail your tax bill. The wrong address on their records could result in your paying too much tax and in not receiving your license plate renewal decals on time.

www.SCDMVonline.com

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For Boats/Motors:

In accordance with state law, you must notify the DMV (SC Department of Motor Vehicles). It is their records that we use to determine which taxing district you are in and where to mail your tax bill. The wrong address on their records could result in your paying too much tax and in not receiving your license plate renewal decals on time.

www.SCDMVonline.com

Answer: For Real Property:

In order to process a name change request, we will need an official document granting the name change (e.g. marriage certificate, divorce decree, court order etc.).

Please mail, fax, or email a copy of your official document to:

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Answer:

• If you are certified totally and permanently disabled or blind, you may qualify for the Homestead. Up to the first $50,000 of your home's appraised value could be totally exempt from taxes. See Homestead FAQs for full details on qualifying. Application can be submitted online here or in person at any of the Auditor's office locations. (Phone 843-958-4200 opt 4)
• If you are a surviving spouse of a Homestead Exemption recipient, you may qualify for the above stated exemption.
• If you are a paraplegic or hemiplegic, you may be qualified for exemption from property taxes on a house and up to one acre of land on which the house is located. Application should be made through the SC Department of Revenue (DOR). There is a local DOR Service Center at Suite B7, 2070 Northbrook Blvd., N. Charleston SC 29406 (Phone: 803-898-5700) or visit DOR.SC.gov.
• If you are the surviving spouse (not remarried) of someone who was eligible to receive the Homestead Exemption at the time of their death, you may be qualified for the above stated exemption.
• If you are a military veteran, fireman or policeman who is totally and permanently disabled from a service-related cause, you may be qualified for full exemption from property taxes on a house and up to one acre of land on which the house is located. Application should be made through the SC Department of Revenue (DOR). There is a local DOR Service Center at Suite B7, 2070 Northbrook Blvd., N. Charleston SC 29406 (Phone: 803-898-5700) or visit DOR.SC.gov.
• If you are the surviving spouse of a military person who was killed in the line of duty or was totally and permanently disabled from a service-connected cause, you may be qualified for an exemption from property taxes on a house and up to one acre of land on which the house is located. Application should be made through the SC Department of Revenue (DOR). There is a local DOR Service Center at Suite B7, 2070 Northbrook Blvd., N. Charleston SC 29406 (Phone: 803-898-5700) or visit DOR.SC.gov.
• If you are a veteran who has received a total and permanent disability rating due to service-connected causes, you may qualify for an exemption from property tax on up to two motor vehicles. Application should be made through the SC Department of Revenue (DOR). There is a local DOR Service Center at Suite B7, 2070 Northbrook Blvd., N. Charleston SC 29406 (Phone: 803-898-5700) or visit DOR.SC.gov.
• If you are required to use a wheelchair, you may qualify for an exemption from property tax on up two motor vehicles you own. Application should be made through the SC Department of Revenue (DOR). There is a local DOR Service Center at Suite B7, 2070 Northbrook Blvd., N. Charleston SC 29406 (Phone: 803-898-5700) or visit DOR.SC.gov.
• If you are the legal guardian of a minor child who is blind or who is required to use a wheelchair, you may qualify for an exemption on your personal motor vehicle if it is used to transport the minor. Application should be made through the SC Department of Revenue (DOR). There is a local DOR Service Center at Suite B7, 2070 Northbrook Blvd., N. Charleston SC 29406 (Phone: 803-898-5700) or visit DOR.SC.gov.

Answer:You must apply for the exemption with the South Carolina Department of Revenue (DOR) to receive the exemption for the same year you're approved. There is a local DOR Service Center at:

Answer:Yes, you will be qualified but you must apply with the South Carolina Department of Revenue (DOR) to receive the exemption. There is a local DOR Service Center at:

Visit your local VA office with the applicable documents. Once you receive the updated letter from the VA, please apply with the SC DOR. There is a local DOR Service Center at:

Answer:To obtain this exemption, you must submit a signed completed application with all the required documentation showing proof that your only legal residence is in Charleston County.

Note: the legal residence application can be filed electronically, printed out, mailed, or deliver it in person. The entire Legal Residence statute and complete instructions for filing the application are included with the application. The form will answer many questions, but it is legal in nature. If you have questions, call the number shown on the form. There is a deadline to file the application; it is shown on the form. Filing as early in the year as possible - well before tax bills are mailed is highly recommended. Once tax bills are mailed, the number of applications received weekly will increase, creating inevitable backlogs.

Answer:In 1972, the S.C. General Assembly passed the Homestead Exemption Law which provides real estate property tax relief for South Carolinians who are age 65 and over, totally and permanently disabled, or legally blind. The exemption excludes the first $50,000 from the fair market value of your legal residence.

Example

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Please note: This example is a comparative guide and is provided as a general information tool only. The millage used in the example is a composite figure and does not represent current millage amounts. More detailed information can be obtained from the Charleston County Auditor's Office.

Answer:You may be qualified for the Homestead Exemption if you

• ARE at least 65 years of age on or before December 31, preceding the tax year in which you wish to claim the exemption; OR
• ARE certified totally and permanently disabled by a state or federal agency; OR
• ARE legally blind; OR
• WERE married to a person who was qualified for the exemption when they died; AND
• ARE a legal resident of South Carolina for at least one year on or before December 31 of the year prior to the exemption; AND
• HOLD fee simple title or partial title to your house, mobile home, or life estate on or before December 31 of the year prior to the exemption, and have been approved to receive the 4% legal residence tax assessment ratio, AND
• WERE a legal residence of South Carolina for one year as of December 31 of the preceeding year.

Answer:For this exemption, the qualifying homeowner can apply online, in person at one of our four office locations or by mail:

Answer:You will need to provide proof of eligibility by providing proof of your age or disability. To prove your age, you may use your Medicaid or Medicare card, a driver's license, or a birth certificate. If applying because of disability or blindness, bring certification from a state or federal agency. The agency must have the proper authority to make the certification.

Answer:You do not need to reapply annually unless there is a change which affects the deed to your property.

You do need to advise the Auditor's Office if:

• You sell or rent your house, OR
• You make changes to the owners listed on the deed, OR
• There is a change in your disability status, OR
• The eligible owner dies (requires reapplication by the surviving spouse), OR
• The surviving spouse remarries.

Answer:If your home of record is not South Carolina, you do not have to pay personal property taxes on property which you own while permanently stationed in this state. This exemption does not include county taxes on real property. The exemption covers motor vehicles (including trucks), campers, motor homes, boats and outboard motors, personal recreational watercraft (like wave-runners and jet-skis), aircraft and mobile homes (occupied by the owner). The property must be singularly titled in the name of the military service member in order to qualify for a 100% exemption. If there is a non military co-owner, only 50% of the exemption will be applied. In order for your mobile home to be qualify, it must be the service member's primary residence. To obtain the exemption, the service member can submit their latest Leave & Earnings Statement and their military orders to any of the Auditor's Offices or complete a Military Exemption Application and submit it to any of the Auditor's Offices.

These documents can be submitted by:

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The exemption is valid for only one year, so you will need to reapply every year.

Answer:If you were a POW or a Medal of Honor recipient, you may qualify for an exemption from property tax on up to two motor vehicles. Application should be made through the SC Department of Revenue (DOR). There is a local DOR Service Center at :

Answer:No, we're not accepting applications for motor vehicles into the paperless billing program.

Answer:The S.C Department of Revenue (DOR) determines the value of motor vehicles within the state by using a set of nationally accepted standards and guidelines established by the auto industry.County auditors throughout the state use the DOR Motor Vehicle Values manual to establish the fair market value in preparing your motor vehicle tax bill. The manual lists each model and make of all available motor vehicles. The vehicle's fair market value is multiplied by the assessment ratio set by law to determine the assessed value. The assessed value is then multiplied by the millage rate to determine the amount of tax owed.Motor vehicle taxes are the only personal property taxes which are due a year in advance (in accordance with state law).

Answer:An amendment to the South Carolina Constitution, Article X, Section 1(8)(B)(1) reduced the assessment ratio on personal motor vehicles from 10.5% to 6% over six years beginning with the 2002 tax year. This reduced assessment ratio applies to personal automobiles and personal light trucks with a gross vehicle weight of 9,000 lbs or less and a net vehicle weight of 7,000 lbs or less only. All other motor vehicles will continue to be assessed at 10.5%.

Tax Year Assessment Ratio

• 2007 / 6.00%
• 2006 / 6.75%
• 2005 / 7.50%
• 2004 / 8.25%
• 2003 / 9.00%
• 2002 / 9.75%

Answer:Personal property taxes on motor vehicles and recreational vehicles must be paid before your license plates can be renewed. Taxes are due throughout the year on a staggered monthly schedule. You have 45 days after moving to South Carolina to register your vehicle. If you live in this state only part of the year and consider another state your home residence, you are still required to register your car in SC if you will be living here for 150 days or more. For more information, contact the DMV office nearest to you.

Answer:Use our High Mileage Calculator to determine if your vehicle qualifies for a high-mileage discount.

If your vehicle qualifies, you may complete and submit the Motor Vehicle High Mileage Discount form online.

If you prefer to print the form and submit it, deliver it to the Auditor's Office by email, fax, mail, or in person. If you file an appeal, do not pay your tax bill until you have received a revised bill or a denial of your appeal. You should file the appeal early in the month so that you can receive a revised tax bill in time to pay it and renew your registration prior to expiration of your tag decal on the last day of the month. Once your renewal date has expired, appeals for high mileage cannot be granted for that year's taxes (in accordance with state law). If you do not receive a tax bill before your vehicle tag renewal is due, contact one of the Auditor's Office immediately. The amount of the high-mileage discount is based on a table provided by the SC Department of Revenue.

Answer:The dealership was referring to the state sales tax and the license plate. The bill you received from the County Auditor is for the county personal property tax due on the vehicle.

Answer:If you did not transfer your license plate to another one of your vehicles, you may disregard the tax bill. When you sell (or otherwise dispose of) a vehicle, the Auditor's office can reimburse the unused months remaining on the registration. We will need a copy of the bill of sale, lease termination, lienholder's repossession letter OR total loss settlement letter from the insurance company AND a receipt from the SCDMV cancelling the plate. You can turn your license plate in to any SCDMV branch, virtually or by mail to:

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Incidentally, you cannot transfer your license plate to another vehicle unless both are titled in the same name.

Answer:Take the registration for your previous vehicle and the Bill of Sale for your replacement vehicle to the Department of Motor Vehicles and register your replacement vehicle. You will not need to pay taxes on the replacement vehicle until the current registration expires. If your plate has expired and you have not received a tax bill, please email a copy of the new vehicle's registration to MotorVehicle@CharlestonCounty.org.

Answer:After you have registered your vehicle in your new state of legal residence, you can turn your license plate in virtually, plus provide proof of registration in your new state of residence via email to the Auditor's office, MotorVehicle@CharlestonCounty.org, and receive a refund on the unused months.

Answer:The Auditor's office does not maintain address changes for motor vehicles. You need to be sure to notify the Department of Motor Vehicles, as it is their records that we use to determine which taxing district you are in and where to mail your tax bill. The wrong address on their records could result in your paying too much tax and in not receiving your license plate renewal sticker on time. If you own a boat/motor, you must also notify the S.C. Department of Natural Resources that your address has changed.

Answer:If your home of record is not South Carolina, you do not have to pay personal property taxes on property which you own while permanently stationed in this state. This exemption does not include county taxes on real property.

The exemption covers:

• Motor vehicles (including trucks)
• Campers
• Motor homes
• Boats and outboard motors
• Personal recreational watercraft (like wave-runners and jet-skis)
• Aircraft
• Mobile homes (occupied by the owner)

The property must be singularly titled in the name of the military service member in order to qualify for a 100% exemption. If there is a non-military co-owner, only 50% of the exemption will be applied.

In order for your mobile home to qualify, it must be the service member's primary residence.

To obtain the exemption, the service member can submit their latest Leave & Earnings Statement and their military orders to any of the Auditor's Offices or complete a Military Exemption Application and submit it to any of the Auditor's Offices.

These documents can be submitted by:

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The exemption is valid for only one year, so you will need to reapply every year.

Answer:There is no senior citizen discount on motor vehicle taxes. However, the DMV does offer a discount on the semi-annual license renewal fee to persons 64 years of age or older. For those 64 years old, the fee is $38 every two years instead of the regular $40, and for those who are 65 or older, the reduced fee is $36 every two years (instead of $40). Even though vehicle registration is renewed only every other year, it should be noted that county personal property taxes are due every year.

Answer:If you pay your vehicle taxes on time, you will receive your registration and sticker in the mail from the S.C. Department of Motor Vehicles (DMV) within 10 business days of payment. Please make sure your address is correct with the DMV. A renewal fee is charged by the DMV every other year and included on your tax bill. If your taxes are paid late and a renewal fee is included, a late fee will be due to the DMV before the updated registration and sticker will be issued. The late fee can be paid in person at any SCDMV or online here: S.C. Department of Motor Vehicles (DMV) | Renew My Registration.

Note: You can also receive your registration and sticker from the county Treasurer's Office for a nominal fee. See Treasurer for more information.

Answer:When you purchase a vehicle from a dealership, their personnel are allowed to pick up your registration and license tags without paying the local property taxes. The tax you paid to the dealership at the time of purchase was the South Carolina state sales tax.

Answer:The state of South Carolina has a stalking law which prohibits a search by tag or VIN number. Therefore, no one can find out your name or address simply by recording your vehicle information and accessing this site.

Answer:Personal property encompasses aircraft, watercraft, utilities, and business equipment.

Answer:Business personal property, documented vessel and aircraft taxes are due by January 15th of the following year unless that day falls on a county holiday or weekend.

Watercraft taxes are due throughout the year and must be paid before your registration can be renewed. The taxes are due the same month that the registration expires.

Answer:The fair market value for watercraft and aircraft are derived from a nationally published bluebook.

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Answer:

Answer:If you purchased a boat that has been previously registered in SC, please submit a copy of the title or bill of sale and your ID to the Auditor's office to create a bill. After your payment is made to the Treasurer's office, you will go to SCDNR to transfer the title. Please click here or email your sales documents and your ID to Watercraft@CharlestonCounty.org to have your bill created.

If you purchase a new boat or a boat from out of state, you will first register it with SCDNR. We will then mail you the taxes due 120 days from the date of purchase.

Answer:You must notify SC DNR within 30 days of any changes to the ownership in writing; you can complete this Form and mail or fax to:

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This will cancel the registration and prevent you from receiving any future property tax bills.

Answer:If you owned the property on December 31, preceding the current tax year, you are responsible for the taxes for that entire year. For example, if you owned a boat on December 31, 2006, you are responsible for paying the taxes which are due by January 15, 2008. Personal property is taxed in arrears (except for motor vehicles). If you purchase personal property on or after January 1, you will not have to pay county taxes on it until January of the following year. This information does not apply to motor vehicles (see MV FAQs).

Answer:Yes, you have until the taxes are due to appeal in writing to the Auditor's office.

Email a completed appeal form and all supporting documents to:

• Aircraft Appeal: Aircraft Appeal Form PersonalProperty@CharlestonCounty.org
• Watercraft Appeal: Watercraft Appeal Form Watercraft@CharlestonCounty.org

Answer:To qualify as a primary residence, the boat must contain cooking, sleeping, and bathroom facilities (in accordance with federal tax requirements), and you must live aboard the boat. You are allowed only one primary residence assessment of 4 percent at any one time in the state of South Carolina. Please email your application along with the required documents to Watercraft@CharlestonCounty.org or bring your application in person to one of our four office locations.

You must reapply for this special assessment each year (unlike with real estate).

Answer:

*Business-Related Personal Property: Address Update Change of Address Form or visit one of our four office locations. *BPC and RRES accounts only

*BPS Accounts: Address Update South Carolina Department of Natural Resources *Charleston County cannot change the address for BPS accounts

Watercraft: Address Update South Carolina Department of Natural Resources

Additional questions can be sent to PersonalProperty@CharlestonCounty.org

Answer:Businesses and short term furnished rental properties are required to file an annual personal property tax return with the Charleston County Auditor or South Carolina Department of Revenue, for BPS accounts, by April 30th.

Business Property Return Printable Version: PT-100

Residential Property Return

South Carolina Department of Revenue (for BPS accounts)

Answer:Returns must be filed and/or postmarked by April 30th of each year.

Answer:All accounts in which a return is not filed are estimated. Estimates and returns filed late must include a 10% penalty.

Answer:Boats or outboard motors with a fair market value of $500 or less are not taxable.

Answer:No, boat trailers are not taxable in South Carolina.

Answer:In South Carolina, the exemption covers boats, outboard motors, personal recreational watercraft (like wave-runners and jet-skis), and aircraft occupied by the owner. The property must be titled in the name of the military service member in order to qualify for a 100% exemption.

To apply for the exemption, the service member can submit their latest Leave & Earnings Statement (LES) by email, PersonalProperty@CharlestonCounty.org, or visit one of our four office locations.

This exemption is valid for one year, and you will need to reapply every year.

Answer:Yes, please enroll into our Paperless Billing Program Application.

Answer:You can use the following link to complete the required form and submit it online. Please submit a separate form for each piece of property you own.

Change of Address Form

You can also send an email listing for multiple properties to RealProperty@CharlestonCounty.org

Answer:In simplified terms, there are three elements to South Carolina's property tax system: (1) the tax rate, (2) the assessment ratio, and (3) the property value. The tax rate is generally reflected in "mills," or "millage rate." A mill is simply a unit of monetary value equal to one tenth of a cent, or one thousandth of a dollar. For example, a tax rate of 150 mills translates to $.150 (15 cents) tax per $1.00 of assessed value. This is true for both real estate and personal property.

Answer:An assessment is the market value of a piece of property on a certain date, multiplied by the assessment ratio which applies to that piece of property, e.g., a 4% assessment ratio for an owner-occupied house.

Answer:It must be postmarked no later than the due date to avoid penalty. If the due date falls on a weekend or a county holiday, the due date is extended to the next business day afterwards.

Answer:

Taxes are set by the governing body/bodies where the property is located.

Charleston County Council, the Charleston County School Board, and the applicable city council or special purpose district determines how much money must be collected to fund the budget and the rate of tax necessary to meet the budget.

Property taxes make up only a portion of the total amount of revenue needed to fund the budget. Fees and other sources of income make up the remainder.

Answer:The value of a mill is always one tenth of a cent, or one thousandth of a dollar. For example, a tax rate of 150 mills translates to $.150 (15 cents) tax per $1.00 of assessed value. This is true for all types of property. The amount of revenue which a mill brings in to a governing body, however, changes based on the value of all assessed property in the taxing area.

Answer:If your home of record is not South Carolina, you do not have to pay personal property taxes on property which you own while permanently stationed in this state. In order for your mobile home to qualify, it must be your primary residence. It must also be registered and titled in the service member's name to qualify for 100% exemption (if ownership is joint, only 50% of the exemption will apply).

This exemption does not include county taxes on real property. To obtain the exemption, the service member can submit their latest Leave & Earnings Statement to any of the Auditor's offices or complete a Military Exemption Application and submit it to one of the Auditor's offices. You can mail, fax or hand-deliver the form.

This exemption is valid for one year, and you will need to reapply every year.

Answer:We receive mortgage information from several different companies prior to the mailing of real estate property tax bills. Therefore, the code listed on the tax bill is the latest information provided to us. Please forward a copy of the tax bill to your current mortgage holder so that your taxes can be paid from your current escrow account.

Answer:Yes, please enroll into our Paperless Billing Program Application.

Answer:The homeowner does not need a permit for doing work under $1,000.00 if the work does not require an inspection and provided that homeowner is doing the actual work. A Specialty contractor working for a homeowner would not need a permit for work under $1,000.00 if the work doesn't require an inspection and the whole project only involves one trade; otherwise, permits are required for all trades and work no matter the value.

Answer:Call the Building Inspection Services Department at (843)202-6930, request an inspection through the County's web site (eGovWeb.CharlestonCounty.org | Application Assistant), or fax inspection requests to (843) 202-6936. Inspections can be scheduled for the same day provided the inspection request is received by 11:00AM and based on inspector location and daily work load. You will need to provide your permit number, job location and type of inspection needed.

Please be sure all work has been completed before requesting an inspection.

Answer:An inspector can usually determine the time of arrival within a few hours. However, the public is encouraged to contact an inspector before 8:30AM, if an approximate time is needed.

Answer:The results of your inspection will be marked/signed approved on the permit placard or a non-compliance notice will be posted at the job site. You can also check on-line by using your established account on (eGovWeb.CharlestonCounty.org | Application Assistant) or through a general search by:

Step 1: Visit eGovWeb.CharlestonCounty.org | Application Assistant and login/create account. Step 2: Select Property Search Step 3: Type in address Step 4: Click search button

Answer:Yes, if you or your immediate family members are performing the work and if you will live in your home for at least two years after the work is completed.

Answer:Other than the homeowner or his immediate family, only licensed contractors are permitted to work on your property.

Answer:Yes, if the home owner is qualified to do the work and resides in the home. However, each project must be approved by a Building Inspector before work can begin.

Answer:First, obtain a gas or electrical safety permit from the Planning Department or Building Inspection Services. Then, call the Building Inspection Services Department (843) 202-6930 and request an inspection.

You may also request an inspection through the County's web site eGovWeb.CharlestonCounty.org | Application Assistant

Answer:Those who are licensed or registered by the State of South Carolina as a contactor are eligible to request County contractor licensure. If you are not a South Carolina licensed contractor, contact PSI Exams or call (800) 733-9267, ext. 278 for licensing exam information.

Answer:A contractor's license is valid for one year beginning February 1 or September 1 depending on the type of licnese and as long as your State required license remains in effect.

Answer:Mail a copy of your current South Carolina State license and the application/renewal form (located on the County's web site) with appropriate fee to the Charleston County Building Inspection Services Department. Once your license is received and processed, a receipt will be sent back to you as notification of application/renewal.

Renewals may be submitted through the County's web site at eGovWeb.CharlestonCounty.org | Application Assistant

Answer:No. There are difference qualification requirements for each trade, and various agencies in the State of South Carolina offer the necessary exams. For more information, please contact the Contractor Licensing Technician at (843) 202-6931.

Answer:Decals are displayed on contractor vehicles to identify which contractors are properly licensed or registered by Charleston County.